9911796707
TMI Blog2023 (3) TMI 834X X X X Extracts X X X X X X X X Extracts X X X X ..... cross and around the country including continental shelves and exclusive economic zones. The Petitioner had entered into four contracts spanning a period from 2003 to 2006 with the Respondent No.3-CGG Marine India Private Limited, whereby Respondent No.3 would provide survey and exploration of mineral services to Petitioner in places outside India during the period under consideration. CGG Marine provided survey and exploration of mineral oil and gas service to ONGC beyond and within 12 nautical miles. For the period 10 September 2004 to 18 April 2006 the demand was on CGG France for such service and for 18 April 2007 to 31 July 2007 it was on ONGC due to the amendment in person liable to tax and terms of Rule 4(1)(d)(iv) of the Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to explain and defend their case. After the aforementioned hearing on 16 February 2021 once again revised written submission was filed before the Respondent No.2. On 17 February 2021 the Respondent No.2 passed the orderin- original which is impugned in this petition. 8. Mr.Sriram Sridharan, learned counsel for the Petitioner would submit that the Petitioner earnestly participated in the adjudication proceedings from time to time and submitted all the relevant submissions and information, however, the Respondent-Commissioner has not only ignored such submissions and information but delayed the adjudication by 13 long years without any reasons or intent of adjudication. Learned counsel would submit that therefore the impugned adjudication o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grounds raised before the adjudicating authority as well as in this petition appear to be on merits. The issue of delay of 13 years in adjudicating the show cause notice can also be raised by the Petitioner in an appeal under section 35B of the Excise Act,1944 which provides for an appellate remedy against an order-in-original before the Tribunal. Neither there is any allegation nor the learned counsel has been able to demonstrate that there has been any breach of the principles of natural justice. We therefore deem it appropriate to relegate the Petitioner to the remedy of appeal under section 35B of the said Act. 11. Keeping all contentions of the parties open, the petition is accordingly dismissed. Needless to say that if an appeal is f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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